M/s Viraat Traders Vs State of Punjab and others (Punjab and Haryana HC)

Challenge in the present writ petition is to the order dated 23.05.2018 passed by Excise and Taxation Officer Ludhiana-3 cancelling the registration of the petitioner under the Punjab Goods and Services Tax Act, 2017 (in short ‘the Punjab GST Act’)

It is not in dispute that the order passed by the Excise and Taxation Officer, Ludhiana-3 is appealable in terms of Section 107 of the Punjab GST Act.

In view of the aforesaid fact, we relegate the petitioner to avail of his appropriate alternative remedy, if so advise.
Disposed of accordingly.